증여세부과처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The purport of the claim and appeal is the purport of the appeal.
1. The reasons why the court of first instance should explain are as follows: (a) except for the addition of the judgment on the argument that the plaintiff emphasizes in particular in this court, or re-exploited, the reasons why the court of first instance should accept it pursuant to Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
2. Judgment on the plaintiff's assertion
A. Summary of the assertion 1) A Co., Ltd. (former trade name: G; hereinafter “B”) shall be the Plaintiff, the non-existence of the purpose of tax avoidance C.
The title trust of the instant shares issued by the Republic of Korea was solely for the purpose of avoiding compulsory execution to be forced when the Republic of Korea failed in a debt collection lawsuit filed against C and not evading taxes. In other words, as the Plaintiff is a specially related person C, there is no possibility of evading the secondary tax liability or additional acquisition tax through the title trust of this case, and there is no possibility of evading income tax due to the lack of the Plaintiff’s dividends. Furthermore, in the Supreme Court Decision of the case between the Plaintiff and the Republic of Korea (Supreme Court Decision 2013Da201653 Decided May 9, 2013), it was confirmed that C did not donate the instant shares to the Plaintiff, and thus, there was no possible gift tax through the change of the title trustee. In other words, the title trust of this case does not have any different taxation to avoid at the time of the title trust of this case or in the future, and ultimately, the title trust of this case is not for tax avoidance purpose, and thus, is not for tax avoidance purpose.
(2) The illegality C of calculating the value of donated property cannot be subject to the provision on deemed donation of donated property under Article 41-2. The sale of B shares at KRW 9,000 per share on December 21, 200 to H without any special relationship. The sale price shall be determined after the objective evaluation by the relevant accounting corporation at the time.